The JAG Manufacturing Company has five processing departments. An examination of its cost of production report reveals the following incomplete data: Quantities Units started in process Units received from preceding department Units transferred to next department Units transferred to finished goods Ending Units in Process 1 10,000.00 -0- A -0- 6,000.00 2 Departments 3 B 3,000.00 -0- C 3,000.00 D -0- 600.00 4 E F -0- 300.00 G H 500.00 Required: Complete the quantity schedule by replacing the letters with the correct unit amount. Assume that the process is sequential (i.e., the output of Department 1 is the input of Department 2, etc.) and that no beginning work in process inventory exists. Spring Company bottles mineral water. The water is filtered in department 1 and then flows to Deparment 2 where it is bottled. The company's ony direct material cost occures in the bottling stage. The quantity schedules of Spring Company are as follows: Deparment 1 Units started in process Units transferred to Department 2 Units in process, end Deparment 2 Units received from Department 1 Units transferred to finished goods inventory Units in process, end Ending units in process in both departments are 72% complete as to convesion costs. 110,000.00 80,000.00 30,000.00 Question 1: Direct materials equivalent units of production for Department 1 are: a.-0- b. 80,000 units a. 61,400 units b. 68,929 units c. 101,600 units d. 110,000 units 80,000.00 61,400.00 18,600.00 Question 2: Department 2 would have how many equivalent units of production, on the basis of a conversion cost computation? c. 74,792 units d. 80,000 units